1. Dallas Company's maintenance department has 10 employees and provides maintenance services to the human resources department and to the company's three operating departments. Human resource department costs are allocated to the three operating departments. The assembly department has 75 employees; the finishing department has 15 employees; and the sales department has 10 employees. The service department to which maintenance services are provided is the human resources department, which has 15 employees. The service department costs are allocated using the step method and based on the number of employees. The total amount of costs for the maintenance department and human resource department are $100,000 and $150,000, respectively.

Required:

Determine the amount of maintenance cost that should be allocated to each department.